A child is an explorer who learns about the world around him through various experiences. One of the valuable experiences through which the child understands the world and what is the part of every culture is the theater. Although theater as an art discipline exist for centuries, the theater for children and young people is a new discipline since the 19th century. One of the most important components in the theater for children and young people is the audience. It is very important to know how the audience or children think and how they perceive a particular play to know what we can expect as a result of the play and the entire theatrical experience. In this paper, we will closely describe and explain the values of theater for children and young people and why it is necessary for each child to provide such a cultural experience. Attention will be particularly directed to the audience (children) as it contributes to the play, what should be taken into account when thinking of a young audience and what is needed to make the whole theatrical experience of any quality and value to every child.